Finding 15718 (2022-002)

Significant Deficiency Repeat Finding
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2022-10-29

AI Summary

  • Core Issue: Meals claimed for reimbursement were not backed by proper count sheets during the audit period.
  • Impacted Requirements: The District must accurately report meals served based on individual meal counts.
  • Recommended Follow-Up: Review and improve the internal control process for meal claims to ensure all claims match supporting documentation.

Finding Text

Finding 2022-002 ? REPORTING (repeat finding) Type: Significant Deficiency in Internal Control / Noncompliance ? Reporting Program: Child Nutrition Cluster (ALN 10.553, 10.555 and 10.559) Condition: Meals claimed were not supported by count sheets for either breakfast or lunch for the two months meals were tested prior to MDE site visit. Criteria: The District is required to claim meals served, by category, based on reports provided from individual meal serve counts. Cause: This condition was caused by an insufficient internal control process for review of supporting documentation of meal counts to be used for meal claims. Effect: Based on a comparison of meals claimed to reports provided from individual meal serve counts, the District has underclaimed reimbursement for the year by an immaterial amount. Questioned Costs: None. Recommendation: We recommend that the District review their process of meal claims and make necessary changes to ensure that all meals claimed, by category, agree to supporting documentation. Management?s Resp: We are in agreement with this finding.

Corrective Action Plan

October 22, 2022 Finding Number: 2022-002 ? Reporting Condition: Meals claimed were not supported by count sheets for either breakfast or lunch for the two months meals were tested prior to MDE site visit. Responsible Person: Stephen Grubaugh ? Director of Business Services Implementation Date: 10-22-2022 During the single audit, it was discovered that Bullock Creek Food Service Department meals claimed were not supported by count sheets for either breakfast or lunch for the two months meals were tested prior to MDE site visit. To ensure that this did not continue, Bullock Creek Food Service and the Technology Department worked together to implement the use of Skyward to track the melas served to students. This transition occurred over a few months, as the implementation was rolled out to 5 individual buildings. When MDE came on campus and audited the months during the transition and found a few discrepancies whish were remedied in the software and the claims were adjusted. RPC then audited the month following the MDE reviews and found no discrepancies. Skyward was used for the rest of the year. For the 2022-2023 Scholl year, the Food Service Department may purchase Meal Magic, which is a food Service software that will streamline the recording and reporting processes even more and may reduce the chance of errors even further. Sincerely, Stephen Grubaugh Director of Business Services

Categories

Cash Management Reporting School Nutrition Programs Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 15717 2022-001
    Material Weakness
  • 15719 2022-001
    Material Weakness
  • 15720 2022-002
    Significant Deficiency Repeat
  • 15721 2022-001
    Material Weakness
  • 15722 2022-002
    Significant Deficiency Repeat
  • 15723 2022-001
    Material Weakness
  • 15724 2022-002
    Significant Deficiency Repeat
  • 15725 2022-001
    Material Weakness
  • 15726 2022-002
    Significant Deficiency Repeat
  • 592159 2022-001
    Material Weakness
  • 592160 2022-002
    Significant Deficiency Repeat
  • 592161 2022-001
    Material Weakness
  • 592162 2022-002
    Significant Deficiency Repeat
  • 592163 2022-001
    Material Weakness
  • 592164 2022-002
    Significant Deficiency Repeat
  • 592165 2022-001
    Material Weakness
  • 592166 2022-002
    Significant Deficiency Repeat
  • 592167 2022-001
    Material Weakness
  • 592168 2022-002
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
10.553 School Breakfast Program $258,969
84.010 Title I Grants to Local Educational Agencies $252,552
21.019 Coronavirus Relief Fund $77,383
10.555 National School Lunch Program $34,429
84.367 Improving Teacher Quality State Grants $29,344
10.559 Summer Food Service Program for Children $23,676
84.425 Education Stabilization Fund $3,000
10.649 Pandemic Ebt Administrative Costs $613